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Commission Delegated Directive (EU) 2023/2775 of 17 October 2023

The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023, published in the Official Journal of the European Union L series on 21 December 2023, amends Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or...

Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 regarding the adjustments of the size criteria for undertakings

The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023, published in the Official Journal of the European Union L series on 21 December 2023, amends Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or...

Corporate Sustainability Reporting Directive published in the Official Journal

The Directive 2022/2464/EU of the European Parliament and of the Council of 14 December 2022, published in the Official Journal of the European Union L 332 on 16 December 2022, amends Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability...

Directive 2022/2464/EU of the European Parliament and of the Council of 14 December 2022

The Directive 2022/2464/EU of the European Parliament and of the Council of 14 December 2022, published in the Official Journal of the European Union L 332 on 16 December 2022, amends Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability...

National accounting standards 2016

In this page the accounting standards effective for 2016 are available: - OIC 2 Patrimoni e finanziamenti destinati ad uno specifico affare - OIC 4 Fusione e scissione - OIC 5 Bilanci di liquidazione - OIC 7 I certificati verdi - OIC 8 Le quote di emissione di gas ad effetto serra - OIC 9 Svalutazioni per perdite durevoli di valore delle immobilizzazioni materiali e immateriali - OIC 10 Rendiconto...